2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-16256 Limitations
A. In the case of real or personal property, correction of errors under this article is limited to the period during which the current owner of record held title to the property, if the owner is a purchaser in good faith and without notice of any error that could have caused proceedings to be initiated to correct the tax roll when the owner purchased the property.
B. Except as provided in subsection C of this section, and subject to the provisions of section 42-16252, subsection D, a notice of error or notice of claim under this article is limited to the current tax year in which the notice of error or notice of claim is filed and the three immediately preceding tax years.
C. If a specific error involving a particular property is established by a final nonappealable ruling by a court of competent jurisdiction in favor of the party who brought the action, the error may be corrected as of the date the action was filed or as of the date a notice of claim or notice of error was filed pursuant to this article, whichever is earlier, but no additional assessment or refund for any period before that date is permitted.
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